What is National Thermal Power Co. Ltd. v. CIT authority for?

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

How many judgments cite National Thermal Power Co. Ltd. v. CIT?

241 judgments on BharatTax cite National Thermal Power Co. Ltd. v. CIT (389 ITR 326), spanning 2015 to 2026.

Which sections of the Income Tax Act does National Thermal Power Co. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 143(2), Section 142(1), Section 147, Section 132.

National Thermal Power Co. Ltd. v. CIT (389 ITR 326)

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

M/S. Altrade Minerals Pvt. Limited, Rourkela vs. ACIT, Central Circle, Sambalpur

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…onal legal grounds of appeal under Rule 11 of the ITAT Rules, 1963 having regard to the ratio of the decision of the Hon'ble Supreme Court in the case of "National Thermal Power Corporation vs. CIT (1998) 229 ITR 383 (SC)", VMT Spinning Co. Ltd Vs. CIT (2016) 389 ITR 326 (P&H)" and Orissa High Court in the case of 'Siksa O Anusadhan Vs. CIT (336 ITR 112)(Orissa HC)' 2.To delete the addition amounting Rs.47,61,689/- made by the AO u/s 14A r.w.r 8D and confirmed by the CIT(A).” 4. Subsequently, the assessee has raised the modified grounds of appeal vide letter dated 21.6.2023, which reads as follows: “1. That on…

Horizon Global Limited, Faridabad vs. Depty Commissioner of Income Tax, Central Circle-2, Faridabad

In the result, the appeal of the assessee in ITA No

ITA 2583/DEL/2023[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Neha Choudhary, CIT- DR

Section 153CSection 153D

…es to the root of the matter, it is prayed that the same may please be admitted in view of the following judgments: i) CIT Vs. Singhad Technical Education Society 397 ITR 344 [SC] ii) NTPC LTD Vs. CIT 229 ITR 383 [SC] iii) VMT Spinning Co. Ltd Vs. CIT & Anr. 389 ITR 326 [P&H] iv) CIT Vs. Sam Global Securities 36-0 ITR 326 v) Siksha Vs. CIT 336 ITR 112 [Orissa] vi) Inventors Industrial Corporation Ltd Vs. CIT 194 ITR 548 [Bom]” 4. Admittedly, this issue was never raised before the lower authorities. But since the challenge to the jurisdiction of the Assessing Officer goes to the root of the matter, in light of…

Amarjeet Kaur Bahri, New Delhi vs. DCIT, Central Circle-7, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 2763/DEL/2022[2016-17]Status: DisposedITAT Delhi12 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 2763/Del/2022, (A.Y.2016-17)

Section 132Section 153ASection 153CSection 69A

…o be raised before it - 293 ITR 464 (MP), 292 ITR 493 (P & H) etc. As held in National Thermal Power Co Ltd vs CIT 229 ITR 383 (SC), DIT (E) (Addl) vs Flt. Lt. Ranjan Dhall Charitable Trust (2017) 58 ITR (Trib) (SN) 47 (Delhi), Orissa Cement Ltd vs CIT (2001) 250 ITR 856 (Delhi) etc that where the issue raised as additional ground is one of law going to the route of the matter without the necessity of verification of facts or bringing on record any fresh material or additional evidence, it case be entertained. In the present case, the additional ground now requested is purely a question of law of not following th…

Makashood Asharaf, Lakhimpur Kheri vs. The Income Tax Officer, Lakhimpur Kheri

In the result, the appeal of the assessee is allowed

ITA 200/LKW/2022[2016-17]Status: DisposedITAT Lucknow25 Oct 2024AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- Vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 Pan:Bkwpa9250R (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 28.07.2022 Upholding The Penalty Levied Under Section 271B By The Ito-3(4), Lakhimpur-1 Vide His Order Dated 25.11.2019. The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR

Section 143(3)Section 250Section 271BSection 44A

…of the case. The assessee placed reliance on the following cases for proposition that he was entitled to raise the fresh legal ground at any stage of the proceedings. i. National Thermal Power Co. Ltd. vs. CIT 229 ITR 383 SC. ii. Orissa Cement Limited vs. CIT 250 ITR 856 (Delhi) iii. Wilson Industries vs. CIT 259 ITR 318 (Madras) iv. Vimal Kishore Kapoor, Kanpur vs. ITO, Salary Ward-3(1), Kanpur ITA No. 658/Alld/1996 & ITA No. 730/Alld/1996 v. V.K. Brahmankar vs. Joint Commissioner of Income Tax, ITAT, Indore Bench reported in 90 TTJ 821. 3. We have duly considered this additional ground raised by the assessee an…

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 247/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Oct 2024AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR

Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 2118/DEL/2019[2013-14]Status: DisposedITAT Delhi09 Oct 2024AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR

Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

The appeals of the assessee are allowed with consequential effects

ITA 2907/DEL/2022[2019-20]Status: DisposedITAT Delhi08 Oct 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.2905 To 2907/Del/2022 Assessment Years: 2017-18 To 2019-20

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri T. James Singson, CIT-DR

Section 143(3)Section 145(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.2905 to 2907/Del/2022 Assessment Years: 2017-18 to 2019-20 Gorja Steel Processors, Vs DCIT, C-182, BS Road, Industrial Area, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 002. PAN: AAKFG3318B (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 29.08.2024 Date of Pronouncement : 08.10.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals…

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

The appeals of the assessee are allowed with consequential effects

ITA 2906/DEL/2022[2018-19]Status: DisposedITAT Delhi08 Oct 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.2905 To 2907/Del/2022 Assessment Years: 2017-18 To 2019-20

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri T. James Singson, CIT-DR

Section 143(3)Section 145(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.2905 to 2907/Del/2022 Assessment Years: 2017-18 to 2019-20 Gorja Steel Processors, Vs DCIT, C-182, BS Road, Industrial Area, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 002. PAN: AAKFG3318B (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 29.08.2024 Date of Pronouncement : 08.10.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals…

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

The appeals of the assessee are allowed with consequential effects

ITA 2905/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.2905 To 2907/Del/2022 Assessment Years: 2017-18 To 2019-20

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri T. James Singson, CIT-DR

Section 143(3)Section 145(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.2905 to 2907/Del/2022 Assessment Years: 2017-18 to 2019-20 Gorja Steel Processors, Vs DCIT, C-182, BS Road, Industrial Area, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 002. PAN: AAKFG3318B (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 29.08.2024 Date of Pronouncement : 08.10.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals…

Sheo Parshad, Gurgaon vs. ITO, Ward 4(1), Gurgaon

In the result, the appeal of the assessee is allowed for statistical purposes in the aforesaid manner

ITA 597/DEL/2024[2019-20]Status: DisposedITAT Delhi13 Sept 2024AY 2019-20

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri M.R. Sahu, CAFor Respondent: Shri Anuj Garg, Sr. DR

Section 143Section 143(1)Section 143(1)(a)Section 288Section 36

…our to admit and adjudicate the legal additional jurisdictional grounds raised above. Reliance in this regard is placed in the decisions in the cases of "National Thermal Power Corporation vs. CIT (1998) 229 ITR 383 (SC)", "VMT Spinning Co. Ltd Vs. CIT (2016) 389 ITR 326 (P&H)", "Siksa O Anusadhan Vs. CIT (2011) 336 TR 112) |Orissa HC)", "CIT Vs. Anand Prasad [1981] 128 ITR 254 (Del.HCY, "CIT Vs. Cellulose Products of India Ltd [1985] 151 ITR 499 (Guj.HC)-(FB)","P.V. Doshi Vs.CIT [ 1978] 113 ITR 22 (Guj.HC)". 5. After perusing the aforesaid Application for admission of Additional Grounds, we are of the considered…

Anil Kumar Ahuja, Rewari vs. ITO, Ward 2, Rewari

In the result, appeal of the assessee is allowed

ITA 3004/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Aug 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 115BSection 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2017-18 Anil Kumar Ahuja, Vs Income-tax Officer, Anil Kumar Ahuja Prop. M/s Harsh Ward-2, Rewari. Agencies, Nai Basti, Rewari-123401. PAN- ACRPA 6649 L APPELLANT RESPONDENT Appellant by Shri M.R. Sahu, CA Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 22.08.2024 Date of pronouncement 29.08.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)m National Faceless Appeal Centre (NFAC),…

Mg Fincap (P) Ltd, Saket, New Delhi vs. DCIT, Central Circle-16, Delhi

In the result, the appeal of the assessee is allowed

ITA 38/DEL/2024[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Sfiri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR

Section 132Section 153ASection 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SFIRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.38/Dsl/'2024 Assessment Year: 2012-13... MG Fincap (P) Ltd., Vs DCIT, E-9, Ground Floor (Front Portion), Central Circle-16, Saket, Delhi. New D elhi-1 1 0 017. PAN: AAACM1148A (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Flearing : 29.04.2024 Date of Pronouncement 07.2024 ORDER PER ANUBHAV SHARMA. J M: This appeal is preferred by the Assessee…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 618/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR

Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 617/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR

Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 616/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR

Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 615/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR

Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 614/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR

Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 613/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR

Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

National Thermal Power Co. Ltd. v. CIT

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Judgments citing National Thermal Power Co. Ltd. v. CIT

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

M/S. Altrade Minerals Pvt. Limited, Rourkela vs. ACIT, Central Circle, Sambalpur

Horizon Global Limited, Faridabad vs. Depty Commissioner of Income Tax, Central Circle-2, Faridabad

Amarjeet Kaur Bahri, New Delhi vs. DCIT, Central Circle-7, New Delhi

Makashood Asharaf, Lakhimpur Kheri vs. The Income Tax Officer, Lakhimpur Kheri

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Sheo Parshad, Gurgaon vs. ITO, Ward 4(1), Gurgaon

Anil Kumar Ahuja, Rewari vs. ITO, Ward 2, Rewari

Mg Fincap (P) Ltd, Saket, New Delhi vs. DCIT, Central Circle-16, Delhi

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi